1996 (7) TMI 7

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....e instance of the Department, the Tribunal referred the following common question for the assessment years 1980-81 and 1981-82 for the opinion of this court, under section 256(1) of the Income-tax Act, 1961 (hereinafter referred to as "the Act) : "Whether, on the facts and in the circumstances of the case and having regard to the provisions of rule 2A of the Income-tax Rules, 1962, the Appellat....

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....rent allowance received by him. The claim was rejected by the Income-tax Officer on the ground that the claim of exemption under section 10(13A) of the Act is subject to rule 2A of the Income-tax Rules. Under rule 2A of the Income-tax Rules, the exemption available under section 10(13A) should be allowed in cases of persons, who have incurred certain expenditure by way of payment of house rent. It....

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....me up for consideration before the Rajasthan High Court in CIT v. Rajeshwar Prasad [1994] 207 ITR 926 wherein the Rajasthan High Court held that the house rent allowance received by an assessee, occupying his own house and not actually paying rent, is not exempt from tax under section 10(13A) of the Income-tax Act, 1961. A similar view was also taken by the Andhra Pradesh High Court in CIT v. M. S....